GST rate changes: Nagaland removes specified items from a lower-rate schedule and adds building materials to a higher-rate schedule.
The State Government amends GST schedules by omitting certain entries from a lower-rate schedule and inserting specified building- and brick-related goods into a higher-rate schedule, identifying those goods by tariff headings and descriptions, and making the amendment operative from the stated commencement date.

GST notification amendment adds specified bricks, blocks and tiles to the notified goods list, effective from early April.
The State Government, under section 23(2) of the Nagaland Goods and Services Tax Act, 2017 and on Council recommendation, amends the Finance Department notification dated 29 March 2019 by inserting four new entries into the notification table for fly ash bricks or fly ash aggregate with 90% or more fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles. The amendment is effective from 1 April 2022.

Composition levy inclusion: specified brick and tile products added to the notified list, effective at the start of the fiscal year.
Amendment under the proviso to sub-section (1) of section 10 inserts four entries into the notified table, specifying: fly ash bricks or fly ash aggregate with 90% or more fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles, with the amendment to come into force on the first day of April, 2022.

GST classification update reassigns specific bricks and roofing tiles to a different rate schedule, affecting tax treatment.
The State amends an existing GST notification to omit certain low-rate entries and insert specified HSN-coded entries for bricks, fly ash blocks, and roofing tiles into a higher-rate Schedule, identifying fly ash bricks or aggregate with high fly ash content, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles; the amendment takes effect on the stated commencement date.

Goods classification update: new entries for fly ash bricks, building bricks and roofing tiles added to GST notification.
Amendment inserts four new Table entries after serial number 3-listing HSN headings and descriptions for fly ash bricks or fly ash aggregate (90%+ fly ash) and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles-under the proviso to sub-section (1) of section 10 of the Rajasthan Goods and Services Tax Act, 2017, with the amendment effective from 1 April 2022.

GST notification amendment: adds fly ash bricks, building bricks and roofing tiles to specified goods list, affecting classification.
The Finance Department amends the earlier state GST notification by inserting four new Table entries identifying specific building materials-fly ash bricks or fly ash aggregate with ninety per cent or more fly ash content (fly ash blocks), bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles-under designated tariff headings; the amendment takes effect on the first day of April, 2022.

Tax exemption for brick supplies: intra-state SGST capped at specified rate, subject to input tax credit restrictions.
Intra-state supplies of listed brick and tile products are exempt from State GST to the extent that tax does not exceed the rate specified for those tariff entries, subject to the condition that input tax credit on inputs used exclusively for such supplies has not been availed and any partly used credit is reversed as if the supplies were exempt under sub-section (2) of section 17 of the Rajasthan GST Act and rules.

Merger filing requirements updated-revised form imposes expanded disclosure and market analysis obligations for notifications under competition law.
Amendments substitute a new Form II requiring notifying parties to provide detailed party identification, fee particulars, authorised Indian contact, financial metrics for threshold assessment, transaction description, implementation steps and timelines, commercial rationale, value and foreign investment disclosure, and filings in other jurisdictions. The form mandates exhaustive market analysis for horizontal and vertical overlaps (including market definition, five year sales and market share data, competitors, suppliers, concentration indices, entry/exit factors, R&D and regulatory constraints), group ownership and control charts, specified documentary attachments, and a declaration of completeness. FORM IV receives minor cross reference and address updates.

GST rate revision moves specified building bricks and tiles into a lower tax slab, changing applicable state tax treatment.
Amendment revises State GST schedules to remove certain lower-rate entries and insert specified descriptions for fly ash bricks, fly ash aggregate, fossil meal bricks, building bricks and earthen or roofing tiles into a higher-rate schedule, thereby reclassifying those goods for GST purposes and changing their applicable state tax treatment, effective from the commencement date specified in the notification.

Concessional GST rate on intra state bricks allowed where input tax credit is not claimed and credit reversal rules apply.
Grants a reduced State GST rate for specified intra state supplies of bricks and related items, subject to conditions: suppliers must not take input tax credit on goods or services used exclusively for those supplies, and where inputs are used partly for these supplies and partly for other taxable supplies, input tax credit must be reversed as if the supply were exempt; tariff classification follows the First Schedule to the Customs Tariff Act and the notification's reduced rate applies only to the portion of tax up to that rate.

State GST notification amendment adds brick and tile goods to the notified goods list, effective April.
Amendment to Notification No.14/2019 State Tax adds four entries to the notification Table after serial number 3, inserting: fly ash bricks or fly ash aggregate with high fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles. The amendment is issued under section 10(1) of the Meghalaya GST Act, 2017 and comes into force on 1 April 2022.

Foreign Trade Policy extension: FTP 2015-2020 validity extended until 30 September, maintaining the existing policy framework.
The Foreign Trade Policy 2015-2020's temporal application clause in paragraph 1.01 is amended to substitute the prior expiry date with 30 September 2022, thereby extending the policy's validity and continuing its operative provisions with immediate effect by notification of the Directorate General of Foreign Trade.

Notification amendment adds specific brick and tile products to the GST tariff schedule, altering goods classification.
The notification inserts four new tariff entries into the Table of the earlier Goa GST notification, adding fly ash bricks or fly ash aggregate and fly ash blocks (6815), bricks of fossil meals or similar siliceous earths (6901 00 10), building bricks (6904 10 00), and earthen or roofing tiles (6905 10 00). The amendment is made under the proviso to sub section (1) of section 10 of the Goa Goods and Services Tax Act, 2017 and takes effect on 1 April 2022.

Amendment to GST schedule adds specified brick and tile products to the notified list affecting tax treatment.
The notification inserts four HSN-coded entries into the GST table to add fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content (fly ash blocks), bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles, thereby modifying Government notification No. 38/1/2017- Fin(R&C)(95) to expand the list of covered goods.

Concessional GST rate for specified bricks and tiles granted subject to non availment or reversal of input tax credit.
Notification provides a concessional State GST rate for intra state supplies of specified bricks, blocks and roofing tiles under listed tariff headings, conditional on non availment of input tax credit for goods or services used exclusively for such supplies and on reversing attributable input tax credit where inputs are used partly for those supplies, with tariff classification governed by the Customs Tariff Schedule and the notification effective from the stated commencement date.

GST rate amendment: specific brick and tile products reclassified into different rate schedule and certain entries removed.
The Goa GST rate notification under sub section (1) of section 9 amends prior schedules by omitting specified serial numbers from Schedule I 2.5% and inserting new entries in Schedule II 6% for fly ash bricks/aggregate and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles; the amendment is effective from 1 April 2022.

Tariff value fixation for imports: revised tariff values prescribed for specified edible oils, metals, and areca nut.
The Central Board of Indirect Taxes & Customs, exercising powers under sub-section (2) of section 14 of the Customs Act, 1962, substitutes revised Tables 1-3 in the principal non-tariff notification to fix tariff values for specified imported goods (including edible oils, brass scrap, gold, silver, and areca nut) and prescribes the applicable tariff values per specified units for each listed commodity.

Confiscation procedure: document transfer to entry or highest-value customs station after inquiry enables further action under customs law.
Where goods were entered and assessed but are outside the alternate remedial provision due to absence of duty shortfall, the officer conducting inquiry or investigation shall transfer relevant documents and a written report for further action to the customs officer at the customs station where the entry was made; in cases of multiple jurisdictions, transfer shall be to the customs station shown to have the highest value of goods in the report. The notification is effective from publication in the Official Gazette.

Assignment of pending customs adjudication notices to designated officers under prescribed hierarchical limits and jurisdictional rules.
Specifies assignment of pending customs adjudication notices from proceedings under chapters XIIA or XIII pending on commencement of the Finance Act, 2022: in multiple jurisdictions certain matters before Additional Director General (Adjudication), Directorate of Revenue Intelligence, Delhi and Mumbai are assigned to the respective Commissioner of Customs (Adjudication); other matters remain with the appointed adjudicating officer or as assigned under Board notifications. For other cases, adjudication is allocated among Deputy/Assistant Commissioners, Additional/Joint Commissioners, and Principal/Commissioner of Customs by prescribed hierarchical limits, with similar allocation rules for drawback claims. The notification is effective from publication in the Official Gazette.

Proper officer appointment assigns national jurisdiction to designated customs officers for transferred multi-jurisdiction reports and enforcement.
The Central Board appoints specified Customs officers as the proper officer to receive transferred inquiry, investigation or audit reports in multiple-jurisdiction cases, assigning nationwide jurisdiction and empowering them to exercise assessment, refund, drawback and enforcement powers under the Customs Act; officers are designated by case-type and aggregate amount bands (lower, intermediate, unlimited) as Assistant/Deputy Commissioner, Additional/Joint Commissioner, or Commissioner/Principal Commissioner respectively, effective on publication in the Official Gazette.